"Jose Mourinho has not received any notification with regards to the news published today," a statement from a prosecutor read on Friday.

"To this date, neither the Spanish tax authorities, not the public prosecutor have contacted Jose Mourinho or his advisers who were hired for the inspection process.

"Jose Mourinho, who lived in Spain from June 2010 until May 2013, paid more than €26m in taxes, with an average tax rate over 41 per cent, and accepted the regularisation proposals made by the Spanish tax authorities in 2015 regarding the years 2011 and 2012 and entering into a settlement agreement regarding 2013."

The charges relate to his image rights, with the Portuguese accused of defrauding the authorities of €1.6m in 2011 and €1.7m in 2012.